<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2395-8715</journal-id>
<journal-title><![CDATA[Revista de economía]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. econ.]]></abbrev-journal-title>
<issn>2395-8715</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Economía, Universidad Autónoma de Yucatán]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2395-87152025000200005</article-id>
<article-id pub-id-type="doi">10.33937/reveco.2025.467</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Gender diversity and water scarcity: Estimating water use in large companies]]></article-title>
<article-title xml:lang="es"><![CDATA[Diversidad de género y escasez hídrica: estitimación del uso de agua en grandes empresas]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Kato Vidal]]></surname>
<given-names><![CDATA[Enrique Leonardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rosas Rodríguez]]></surname>
<given-names><![CDATA[Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sotomayor Gallardo]]></surname>
<given-names><![CDATA[Mario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Querétaro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>42</volume>
<numero>105</numero>
<fpage>5</fpage>
<lpage>27</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2395-87152025000200005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2395-87152025000200005&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2395-87152025000200005&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Insufficient water availability is a concern for corporate and government management. In Latin America, some large companies have reported environmental statistics, which allows for the evaluation of their actions and results regarding water use for production. Greater participation of women in corporate decision-making has been identified as having served to increase efficiency and reduce water use. The aim of this article is to explain changes in water use in companies from two perspectives: 1) by measuring the influence of women on boards of directors, and 2) by estimating the effect of regional water conditions, which, if worsened, would foster changes in business practices. These approaches allowed us to validate how gender diversity in companies contributed to reducing water use and also to match firms' self-reported water figures with the region's water conditions. The sample consisted of 29 companies (87 observations) listed on the Mexican Stock Exchange and was estimated using a system of equations with data from 2017, 2020, and 2023. The variables came from business reports and government indicators on concessions, bans, and water quality. It was found that incorporating the region's water conditions into the analysis increases the level of water stewardship promoted by women executives. These findings contribute to the design of sustainable strategies and provide evidence on adaptive efforts due to water degradation.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La insuficiente disponibilidad de agua es una preocupación en las direcciones de empresas y de los gobiernos. En Latinoamérica, algunas grandes empresas han reportado sus estadísticas ambientales, lo que permite evaluar sus acciones y resultados sobre el uso de agua para producción. Se ha identificado que una mayor participación de mujeres en las decisiones corporativas ha servido para aumentar la eficiencia y reducir el uso de agua. El objetivo de este artículo es explicar desde dos perspectivas los cambios en el uso del agua en las empresas: 1) midiendo la influencia de las mujeres en los consejos de administración, y 2) estimando el efecto de las condiciones regionales del agua que, al agravarse, presionarían cambios a las prácticas empresariales. Este enfoque permitió validar cómo la diversidad de género en las empresas contribuyó a reducir el uso de agua y también a conciliar las cifras de agua autorreportadas por las empresas con las condiciones hídricas de la región. La muestra fue de 29 empresas (87 observaciones) que cotizan en la Bolsa de Valores Mexicana y se estimó usando un sistema de ecuaciones con datos de 2017, 2020 y 2023. Las variables provinieron de los informes empresariales y de indicadores gubernamentales sobre concesiones, veda y calidad del agua. Se encontró que, al incorporar al análisis las condiciones hídricas de la región, aumenta la cuantía del cuidado del agua impulsado por las mujeres directivas. Estos hallazgos contribuyen al diseño de estrategias sostenibles y aportan evidencia sobre los esfuerzos adaptativos debido a la degradación del agua.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Water]]></kwd>
<kwd lng="en"><![CDATA[gender diversity]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[equation system]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="es"><![CDATA[agua]]></kwd>
<kwd lng="es"><![CDATA[diversidad de género]]></kwd>
<kwd lng="es"><![CDATA[sustentabilidad]]></kwd>
<kwd lng="es"><![CDATA[sistema de ecuaciones]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ardito]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Dangelico]]></surname>
<given-names><![CDATA[R.M.]]></given-names>
</name>
<name>
<surname><![CDATA[Messeni Petruzzelli]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The link between female representation in the boards of directors and corporate social responsibility: Evidence from B Corps]]></article-title>
<source><![CDATA[Corporate Social Responsibility Environmental Management]]></source>
<year>2021</year>
<volume>28</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>704-20</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arora]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender diversity in boardroom and its impact on firm performance]]></article-title>
<source><![CDATA[Journal of Management and Governance]]></source>
<year>2022</year>
<volume>26</volume>
<page-range>735-55</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<collab>Banco de México</collab>
<source><![CDATA[Reporte sobre las Economías Regionales, Consumo de Agua Virtual en las Actividades Productivas y Exportaciones e Importaciones de Recursos Hídricos Virtuales]]></source>
<year>2024</year>
<numero>2024-07</numero>
<issue>2024-07</issue>
<publisher-name><![CDATA[Banco de México]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barbier]]></surname>
<given-names><![CDATA[E.B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The economics of managing water crises]]></article-title>
<source><![CDATA[Philosophical Transactions of the Royal Society A]]></source>
<year>2022</year>
<volume>380</volume>
<page-range>1-15</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Campbell]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Mínguez-Vera]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender diversity in the boardroom and firm financial performance]]></article-title>
<source><![CDATA[Journal of Business Ethics]]></source>
<year>2008</year>
<volume>83</volume>
<page-range>435-51</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="">
<collab>CNBV</collab>
<source><![CDATA[Consulta de Información de Emisoras]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="">
<collab>CONAGUA</collab>
<source><![CDATA[Registro Público de Derechos de Agua (REPDA)]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="">
<collab>CONAGUA</collab>
<source><![CDATA[Sistema de Información Geográfica de Acuíferos (SIGA)]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="">
<collab>CONAGUA</collab>
<source><![CDATA[Indicadores de Calidad del Agua]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Daniel-Vasconcelos]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Souza-Ribeiro]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Lima-Crisóstomo]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies]]></article-title>
<source><![CDATA[RAUSP Management Journal]]></source>
<year>2022</year>
<volume>57</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>434-56</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dolan]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Lamontagne]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Link]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Hejazi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Reed]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Edmonds]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluating the economic impact of water scarcity in a changing world]]></article-title>
<source><![CDATA[Nature Communications]]></source>
<year>2021</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-10</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farooq]]></surname>
<given-names><![CDATA[M.B.]]></given-names>
</name>
<name>
<surname><![CDATA[Naveed]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Khalid]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Narayan]]></surname>
<given-names><![CDATA[A.K.]]></given-names>
</name>
<name>
<surname><![CDATA[Khudir]]></surname>
<given-names><![CDATA[I.M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Examining the extent and quality of corporate water management disclosures in extremely high-water stress countries]]></article-title>
<source><![CDATA[Sustainability Accounting, Management and Policy Journal]]></source>
<year>2025</year>
<volume>16</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>705-35</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ionascu]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ionascu]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Minu]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Women on boards and financial performance: Evidence from a European emerging market]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2018</year>
<volume>10</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1-18</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lavin]]></surname>
<given-names><![CDATA[J.F.]]></given-names>
</name>
<name>
<surname><![CDATA[Montecinos-Pearce]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[ESG disclosure in an emerging market: An empirical analysis of the influence of board characteristics and ownership structure]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2021</year>
<volume>13</volume>
<numero>19</numero>
<issue>19</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leyva-Townsend]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Idrovo]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Pulga]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Female board participation and firm&#8217;s financial performance: A panel study from a Latin American economy]]></article-title>
<source><![CDATA[Corporate Governance]]></source>
<year>2021</year>
<volume>21</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>920-38</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="">
<collab>LSEG</collab>
<source><![CDATA[Environmental, Social, and Governance Scores]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<collab>LSEG</collab>
<source><![CDATA[LSEG Workspace Database]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Manzo]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Cómo llegar a los consejos de administración, con Angela Aiza]]></article-title>
<source><![CDATA[Dalia Talks, Dalia Empowerment]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marston]]></surname>
<given-names><![CDATA[L.T.]]></given-names>
</name>
<name>
<surname><![CDATA[Lamsal]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ancona]]></surname>
<given-names><![CDATA[Z.H.]]></given-names>
</name>
<name>
<surname><![CDATA[Caldwell]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Richter]]></surname>
<given-names><![CDATA[B.D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ruddell]]></surname>
<given-names><![CDATA[B.L.]]></given-names>
</name>
<name>
<surname><![CDATA[Rushforth]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Davis]]></surname>
<given-names><![CDATA[K.F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reducing water scarcity by improving water productivity in the Unit ed States]]></article-title>
<source><![CDATA[Environmental Research Letters]]></source>
<year>2020</year>
<volume>15</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreno-Gómez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Calleja-Blanco]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The relationship between women&#8217;s presence in corporate positions and firm performance: The case of Colombia]]></article-title>
<source><![CDATA[International Journal of Gender and Entrepreneurship]]></source>
<year>2018</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>83-100</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ochoa-Noriega]]></surname>
<given-names><![CDATA[C.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Aznar-Sánchez]]></surname>
<given-names><![CDATA[J.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Velasco-Muñoz]]></surname>
<given-names><![CDATA[J.F.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez-Bejar]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The use of water in agriculture in Mexico and its sustainable management: A bibliometric review]]></article-title>
<source><![CDATA[Agronomy]]></source>
<year>2020</year>
<volume>10</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peng]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Lan]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Fan]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board gender diversity, national culture, and water disclosure of multinational corporation]]></article-title>
<source><![CDATA[Applied Economics]]></source>
<year>2022</year>
<volume>55</volume>
<numero>14</numero>
<issue>14</issue>
<page-range>1581-602</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pinheiro]]></surname>
<given-names><![CDATA[A.B.]]></given-names>
</name>
<name>
<surname><![CDATA[Do Prado]]></surname>
<given-names><![CDATA[N.B.]]></given-names>
</name>
<name>
<surname><![CDATA[Salati Marcondes de Moraes]]></surname>
<given-names><![CDATA[G.H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What drives corpo rate water disclosure? The role of board composition in Brazil and India]]></article-title>
<source><![CDATA[Sustainable En vironment]]></source>
<year>2024</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-17</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quintero García]]></surname>
<given-names><![CDATA[L.T.]]></given-names>
</name>
<name>
<surname><![CDATA[Gaitán Riaño]]></surname>
<given-names><![CDATA[S.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Saavedra Najar]]></surname>
<given-names><![CDATA[R.A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gobierno corporativo y sostenibilidad en Latinoamérica]]></article-title>
<source><![CDATA[Revista Académica de Negocios]]></source>
<year>2024</year>
<volume>10</volume>
<numero>20</numero>
<issue>20</issue>
<page-range>313-31</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Revollo-Fernández]]></surname>
<given-names><![CDATA[D.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez-Tapia]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Water scarcity reduces the efficiency of the manufacturing industry in the valley of Mexico Basin: DEA-based two-stage efficiency analysis]]></article-title>
<source><![CDATA[Applied Economics Letters]]></source>
<year>2021</year>
<volume>29</volume>
<numero>13</numero>
<issue>13</issue>
<page-range>1193-8</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyes Bastidas]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Briano Turrent]]></surname>
<given-names><![CDATA[G.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Saavedra García]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Diversidad de género en el consejo y su incidencia en la responsabilidad social en empresas cotizadas de Colombia y México]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2020</year>
<volume>65</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1-27</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Riley]]></surname>
<given-names><![CDATA[C.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ruelas]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board gender diversity in Mexico: An analysis and proposal for reform]]></article-title>
<source><![CDATA[Journal of International and Comparative Law]]></source>
<year>2020</year>
<volume>7</volume>
<page-range>155-81</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rosas-Rodríguez]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Kato-Vidal]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Environmental disclosure: Mitigation and adapta tion using ESG statistics from Latin American public companies]]></article-title>
<source><![CDATA[Revista Galega de Economía]]></source>
<year>2025</year>
<volume>34</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-29</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sa de Abreu]]></surname>
<given-names><![CDATA[M.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Alves Soares]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Daniel Vasconcelos]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Lima Crisóstomo]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America]]></article-title>
<source><![CDATA[Corporate Social Responsibility and Environmental Management]]></source>
<year>2022</year>
<volume>30</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1161-76</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Santoso]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Setiawan]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[CEO characteristics and water disclosure: Multi-country evidence]]></article-title>
<source><![CDATA[Sustainable Futures]]></source>
<year>2024</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<collab>Secretaría de Gobernación</collab>
<article-title xml:lang=""><![CDATA[Manual de integración, estructura orgánica y funcionamiento de la Comisión Nacional del Agua]]></article-title>
<source><![CDATA[Diario Oficial de la Federación]]></source>
<year>2015</year>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<collab>Secretaría de Gobernación</collab>
<article-title xml:lang=""><![CDATA[Ley de Aguas Nacionales]]></article-title>
<source><![CDATA[Diario Oficial de la Federación]]></source>
<year>2023</year>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="">
<collab>Stata Corp</collab>
<source><![CDATA[Stata Power, Precision, and Sample-Size Reference Manual]]></source>
<year>2025</year>
<numero>19</numero>
<issue>19</issue>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Taglialatela]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Pirazzi Maffiola]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Barontini]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Testa]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board of Directors' characteristics and environmental SDGs adoption: An international study]]></article-title>
<source><![CDATA[Corporate Social Responsibility and Environmental Management]]></source>
<year>2023</year>
<volume>30</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>2081-693</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Valls-Martínez]]></surname>
<given-names><![CDATA[M.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Martín Cervantes]]></surname>
<given-names><![CDATA[P.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Cruz Rambaud]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Women on corporate boards and sustainable development in the American and European markets: Is there a limit to gender policies?]]></article-title>
<source><![CDATA[Corporate Social Responsibility and Environmental Manage ment]]></source>
<year>2020</year>
<volume>27</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>2642-56</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wheatley]]></surname>
<given-names><![CDATA[M.C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Water scarcity and social conflict: A review]]></article-title>
<source><![CDATA[Premier Journal of Environ mental Science]]></source>
<year>2024</year>
<volume>1</volume>
<page-range>1-6</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zheng]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Gao]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The economic impact of water vulnerability on corporate sustainability: A perspective of corporate capital cost]]></article-title>
<source><![CDATA[Water]]></source>
<year>2024</year>
<volume>16</volume>
<numero>18</numero>
<issue>18</issue>
<page-range>1-26</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
